This precisely reveals that the fourth type, formal rationality, contrasts sharply with substantive rationality. Formal rationality, without religious beliefs, involves means-ends calculus (Cockerham et al, 1993: 413), which means that people act by imagining the end goal and calculating the most efficient strategy to achieve it. Furthermore, formal rationality legitimizes this type of calculation with reference to “universally applied rules, laws and regulations (Kalberg, 1980: 1158)”. Unlike the other three types, formal rationality does not exist at all times or in all places, Weber believes that it is exclusively created and appears to dominate modern Western industrial society (Ritzer, 1998: 43). In Weber's account, formal rationality is the basis of rationalized action in capitalism. Furthermore, bureaucracy is seen by Weber as the symbol and pinnacle of formal rationalization (Kelberg, 1980: